The Pennsylvania Constitution contains an amendment known as the Uniformity of Taxation Clause (Uniformity Clause). It requires all taxes enacted in Pennsylvania to be uniform within the class—the group of people or things with common characteristics—being taxed. In 2016, the Philadelphia City Council enacted the Sugar-Sweetened Beverage Tax (Soda Tax). The Soda Tax imposes a 1.5-cent tax per fluid ounce of sugar-sweetened beverage, to be paid by the distributors of these beverages.

This Comment argues that in view of both constitutional and common law, Philadelphia’s Soda Tax violates the Uniformity Clause of the Pennsylvania Constitution. It violates this provision because the tax applies an unequal burden on the taxpayers who distribute sugary beverages at varying market values. An argument is presented for an alternative system of taxation that provides a framework to render the Soda Tax constitutional.

Richard Lechette is a J.D. Candidate at Temple University Beasley School of Law, Class of 2018.

Jonathan Grode, U.S. Practice Director at Green and Spiegel, joins the podcast to discuss the evolving landscape of business immigration law. Grode, who serves as an adjunct professor at Temple University Beasley School of Law, also shares humanitarian considerations and an anecdote from 2017’s travel ban.

Professor Stefanie A. Lindquist (Editor-in-Chief of Temple Law Review, Volume 61) joins the podcast to discuss the nomination of Brett Kavanaugh to the U.S. Supreme Court. Professor Lindquist serves as deputy provost and vice president for academic affairs at Arizona State University and has written extensively on the Court, including in her book, “Measuring Judicial Activism.” The […]

The Parliament Podcast welcomes Judge Nelson Diaz (LAW 1972) to discuss his forthcoming memoir, “Not from Here, Not from There.” The book chronicles Diaz from his youth in the Bronx to his ascent to becoming the first Latino judge to serve in the Commonwealth of Pennsylvania, general counsel for the Department of Housing and Urban […]

Temple Law Review, Volume 91 has launched the publication’s first podcast. In its first episode, the podcast welcomes Steven Silver (LAW 2013) to discuss the Supreme Court’s Murphy v. NCAA decision, local adoption of sports betting, and related considerations such as integrity fees and data agreements. The episode is available on both SoundCloud and YouTube.